Avenues in Leather, Inc. V. U.S.

Avenues in Leather, Inc. V. U.S. - HOLDING: Trial case was...

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
NAME: Avenues in Leather, Inc. V. U.S. CITATION: 423 F.3d 1326 Court of Appeals for the Federal Circuit, 2005 FACT: The Customs Service (Customs) classified Avenues in Leather’s (Avenues) Calcu-Folios under tariff Heading 4202 which carries a 20% rate. Avenues argued the Calcu-Folios should be classified under Heading 4820 which carries a tariff of about 3%. Avenues filed suit and the Court of International Trade agreed with the company. Customs appealed. APPELLANTS: Customs APPELLEE: Avenues in Leather, Inc. ISSUE: Was the Calcu-Folio properly classified as a briefcase or a binder?
Background image of page 1
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: HOLDING: Trial case was affirmed, Judgment for the Appellee Avenues in Leather, Inc. The Court of International Trade correctly classified the Calcu-Folios under Heading 4820. REASONING: While the Calcu-Folios may be used to organize and protect small and/or flat items in addition to a writing pad, they have an internal capacity of only 1 inch and lack significant carrying space. These characteristics make them unsuitable to carry newspapers, books, and other objects that are normally carried in containers that are common to Heading 4202....
View Full Document

This note was uploaded on 06/05/2011 for the course ACCT 323 taught by Professor Eubanks during the Spring '11 term at Athens University of Econ and Bus.

Ask a homework question - tutors are online